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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - appeal rejected ...

GST

August 19, 2023

Cancellation of GST registration of petitioner - appeal rejected on the ground that the request for revocation was not filed within the statutory limitation of 90 (30+60) days - no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. - GST registration restored - HC

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